Delayed Employee Contribution to ESI/PF disallowed in Section 143(1) Proceedings

Savleen Kaur Vs ITO (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) in Delhi recently delivered a significant ruling in the case of Savleen Kaur Vs ITO, concerning the delayed deposit of Employees Contribution to ESI/PF. The case underlines the Tribunal’s perspective on disallowances in Section 143(1) proceedings and sets a crucial precedent for future cases.

The case revolved around a delay in depositing the employees’ contribution, and the ITAT Delhi stood firm on its stance towards the delay. The

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